An HSA covers medical expenses the CRA recognises for the medical expense tax credit. Here are the common ones. When in doubt, ask in the app before you pay.
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Dental cleanings, fillings, crowns, root canals
Dental
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Braces and Invisalign
Dental
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Teeth whitening (cosmetic only)
Dental · Purely cosmetic procedures are not eligible.
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Prescription drugs
Drugs · Must be prescribed and recorded by a pharmacist.
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Prescribed medical cannabis
Drugs · From a licensed seller, with a medical document.
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Over-the-counter medication
Drugs · Not eligible, even with a receipt.
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Vitamins and supplements
Drugs
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Prescription glasses and contact lenses
Vision
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Prescription sunglasses
Vision
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Laser eye surgery
Vision
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Physiotherapy
Paramedical
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Chiropractor
Paramedical
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Massage therapy (registered)
Paramedical · Receipt must show the therapist’s registration number.
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Psychologist, psychotherapist, counsellor
Paramedical
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Naturopath
Paramedical
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Acupuncture
Paramedical
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Dietitian
Paramedical
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Speech-language pathologist
Paramedical
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Midwife
Medical
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Fertility treatment and IVF
Medical
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CPAP machine
Devices
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Hearing aids
Devices
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Custom orthotics
Devices · Prescribed and custom-made.
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Wheelchairs, crutches and walkers
Devices
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Prescription birth control
Drugs
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Gym memberships and fitness classes
Wellness · Not a medical expense. Some employers add a Wellness Spending Account for these.
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Cosmetic surgery
Medical · Unless needed for medical or reconstructive reasons.
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Travel medical insurance premiums
Insurance
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Part of a bill your other plan didn’t pay
Insurance · Claim the remainder and attach the other plan’s statement.
This list is a guide, not tax advice. The CRA's rules decide what is eligible. See the CRA guide to medical expenses (RC4065) for the full list.